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2020 (1) TMI 1714

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....ri Saras Kumar, Sr. DR ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT (A)-20, New Delhi dated 13. 06.2016. 2. Following grounds have been raised by the assessee: "1. That having regard to the facts and circumstances of the case, the Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO i....

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....ard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making an ad-hoc disallowance of Rs. 3, 90, 513/- on account of travelling expenses and that too without observing the principles of natural justice. 5. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not admitt....

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....cer is not justified as accounts are audited under the I.T. Act, 1961 and auditors have not made any adverse observations in either of the audits for the reason that there were complete books of accounts supported by adequate vouchers. Had the expenses not been supported by the vouchers, the auditors would have given adverse comment. Therefore, in the absence of any adverse comment from both the a....

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....we hereby lower the disallowance to Rs.1 lac. 8. Similarly, the ld. CIT (A) has confirmed the addition of Rs.1, 17,577/- on account of vehicle expenses, festival expenses, telephone expenses and conveyance expenses. The total amount disallowed by the Assessing Officer was Rs.2,35,154/- which is 1/5th of these expenses. 9. Before us, it was argued that these are expenses incurred with the running....